Anne-Sophie Kerfant

Partner

Paris

Anne-Sophie Kerfant, a lawyer focusing on tax law and employee benefits, is the head of the Tax group at Orrick Rambaud Martel in Paris.

She advises French and foreign industrial companies and financial institutions on financing transactions (capital markets and structured finance), mergers and acquisitions in France and abroad, as well as on restructurings.

She is also experienced in setting up employee shareholding plans for employees and high-level executives of French and foreign companies.

In addition, Anne-Sophie assists natural persons with the management and conveyance of their assets and liabilities, and follows up on their tax inspections and tax litigation.

After having started her career in the tax management department of Ford France and spending 13 years at Shearman & Sterling, Ms. Kerfant joined Orrick Rambaud Martel in 2007 and has been Office leader of the Paris office between 2014 and 2018.

D: +33 1 5353 7500
E:[email protected]

Address:

61, rue des Belles Feuilles
Paris, 75116
France

vCard

Practices

Admitted In
- Paris
Education
- Université Paris IX – Dauphine, D.E.S.S., Tax, 1992
- Université Paris II Panthéon – Assas, Maîtrise, Business Law and Tax Law, 1991
Honors
- Consistently ranked as a top Tax lawyer by Chambers Europe, The Legal 500 EMEA, Chambers Global, and Best Lawyers
- Ranked as Leading individual - The Legal 500 EMEA 2023: Transaction/Corporate Tax
- Ranked in Chambers Europe 2023, Tax
- Recognized in Best lawyers France 2022, 2023 - Tax Law
- Ranked as Leading individuals - The Legal 500 EMEA 2022 - Tax
- Recommended in Legal Who's Who France 2022, Corporate Tax
Languages
- French
- English
Memberships
- I.A.C.F. (Institut des Avocats Conseils Fiscaux)
- Tax Comittee of the E.A.C.C. (European American Chamber of Commerce)
- G.E.O. (Global Equity Organization)
Speeches
- « Les dernières actualités du Droit immobilier en France » ("Latest news of the French Real Estate law"), with Sarah Fleury, Amaury de Feydeau, Hervé Kensicher and Alexis Marraud des Grottes, November 20, 2014
- « Actualité immobilière 2011 » with Catherine Saint Geniest, Alfred Fink, Pierre-Yves Denez and Christine Carbonel, December 13, 2011
- « Fiscalité des stock options : la nouvelle retenue à la source », with Estelle Cupillard, Fidal International, December 7, 2011
- « Panorama de la jurisprudence sociale 2009 en matière de stock-options » ("Overview of Employment Case-law for 2009 in Relation to Stock Options"), with Alexandre Ebtedaei, Colin Bernier and Etienne Pujol, April 9, 2010
- « L'actionnariat salarié », with Isabelle Chauvet, March 20, 2008
- « La contribution patronale sur les stock options et les actions gratuites », February 18, 2008
- « Stock Options et attribution gratuite d'actions: synthèse du régime juridique et fiscal », with Sophie Schiller, January 25, 2008
Publications
- "Mesures fiscales de la LFI 2019 : où en est-on ?", Option Finance, January, 2019
- « Adaptation des conditions d’application du régime des sociétés mères et de l’intégration fiscale en cas de transfert de titres en fiducie », co-written with Philippe Derouin and Blaise-Philippe Chaumont, Revue de Droit Fiscal, N°1, January 8, 2015
- « Les titres associatifs », co-written with Arnauld Achard, Edouard Capdeville and Pierre Monteil, Actes Pratiques et Ingénierie Sociétaire, July - August 2014
- « Remise en cause des avantages fiscaux obtenus au titre du pacte Dutreil ISF : l’administration adopte des solutions sévères et surprenantes contraires à l’esprit du dispositive », co-written with Margaux Azoulay, Option Droit & Affaires, March 12, 2014
- "Registration duties: latest comments from the French tax authorities on the new tax regime of transfer of shares in a company", co-written with Margaux Azoulay, International Tax Alert of Orrick Rambaud Martel, November 2012
- "European Union : German dividend withholding tax violates the principle of free movement of capital (ECJ, October 20, 2011, C 284/09) – impact on the French withholding tax levied on outbound dividends paid to European pension funds and certain minority shareholders?", co-written with Jutta Schneider and Corinne Ricciardella, International Tax Alert of Orrick Rambaud Martel, February 2012
- "France: Introduction of New Anti-Abuse Rules on the Tax Deductibility of Interest and other Financing Expenses - The Rationale for the New Rules", co-written with Antoine Vergnat and Corinne Ricciardella, Private Equity Alert of Orrick Rambaud Martel, January 2012
- « L'apport en industrie », ("Contribution of Services or Know-how"), co-witten with Sophie Schiller, Pascal Etain, Bertrand Delafaye, Pierre-Jean Gaudel and Benoit Zagdoun, Actes Pratiques et Ingénierie Sociétaire, March - April 2010
- « Accompagnement des entreprises en difficulté: actions et omissions », co-written with Emilie Renaud, Journal des Sociétés, September 2009
- « Stock-options et actions gratuites : comparaison des régimes juridiques, fiscaux, sociaux et comptables », co-written with Sophie Schiller, Actes Pratiques et Ingénierie Sociétaire, March - April 2008

Anne-Sophie Kerfant

Anne-Sophie Kerfant, a lawyer focusing on tax law and employee benefits, is the head of the Tax group at Orrick Rambaud Martel in Paris.

Orrick advises Attestor and Davidson Kempner on the financial restructuring of Casino Group

Orrick Advises on First Public Securitization Transaction of TEMsys

France's Draft 2019 Finance Bill Reforms Interest Deductibility Limitation Rules

EU Introduces New Reporting Requirements for Certain Cross-Border Transactions

Orrick advises Attestor and Davidson Kempner on the financial restructuring of Casino Group

Orrick Advises on First Public Securitization Transaction of TEMsys